Tax Types

Amusement Tax – This tax is imposed on the admission fee charged for attending any amusement in Philadelphia. Included are concerts, movies, athletic contests, night clubs and convention shows for which admission is charged.

Business Income and Receipts Tax – Every individual, partnership, association and corporation engaged in a business, profession or other activity for profit within the City of Philadelphia must file a Business Income & Receipts Tax Return.

Hotel Tax – Apartment, hotel, motel, inn, guest house, bed and breakfast or other building located within the City which is available to rent for overnight lodging or use of facility space to persons seeking temporary accommodations.

Liquor Tax – Every retail sale of liquor or malt and brewed beverage which is not subject to the Pennsylvania Sales Use and Hotel Occupancy Tax.

Mechanical Amusement Tax – Any machine or device for amusement or entertainment which is operated by the insertion of a coin or token representing such coin, but excluding any machine or device which is operated by a sound production licensee.

Net Profits Tax – The Net Profits Tax is levied on the net profits from the operation of a trade, business, profession, enterprise or other activity conducted by individuals, partnerships, associations or estates and trusts.

Outdoor Advertising Tax – Excise tax on the purchase, rental or licensing of space on any building, parcel and Sign Support Structure located within the City of Philadelphia for the purpose of installing, placing or maintaining an Outdoor Advertising Sign.

Parking Tax – The Parking Tax is levied on the gross receipts from all financial transactions involving the parking or storing of automobiles or other motor vehicles in outdoor or indoor parking lots and garages situated in the City of Philadelphia.

Sales & Use Tax – The City has a Sales and Use tax in addition to the rate imposed by the Commonwealth.

Tobacco &Tobacco-related Tax – The Tobacco and Tobacco-related Products Tax will be paid on items sold by retailers and by vending machines.

Use & Occupancy Tax – The Business Use and Occupancy Tax is a tax on the business, trade or other commercial use and occupancy of real estate located in Philadelphia.